The Evolution Of Information Technology And The Use Of Computer Systems Led To Increase Attention To The Use Of Modern Techniques In The Auditing Process , As It Will Overcome Some Of The Human Shortcomings In The Exercise Of Professional Judgment, Then It Can Improve The Efficiency And Effectiveness Of The Audit Process, Where The New Audit Methodologies Espouse The Concept Of Risk Which Includes Strategic Dimension With Regard To The Capacity Of The Entity To Achieve Its Goals, Which Requires Auditors To Rely On Advanced Technology That Can Identify The Factors Which Prevent The Entity From Achieving Its Objectives. The Idea Of Research Is To Preparing An Electronic Program Fer All Audit Work From Planning Through Sampling And Document

Magic is an attempt to affect people or events either by cheating and charlatanry means or by expecting devil powers in order to bring advantage or to avoid a harm or to bring harm to others or to for see the future and divition .

     Magic is either real by the devil like writing majic works to prevent the marriage of someone and to depart the husband and his wife , causing someone to be distressed the physical and nervous diseases and stopping the stories and the project; majic can be artificial by being intellect and legerdemain and different types of triks and to cancel the magic by using magic or by protecting the self by using Talismans as well as presenting or offering sacrificers to the masters and th

Goal  of  research  is  to  investigate  the  impact  of the  use  of  effective  learning  model in the  collection  of  the  fourth  grade  students/Department of  physics in the material  educational methods  and the  development  of  critical thinking  .to teach  this goal  has  been  formulated  hypothesis cefereeten zero  subsidiary  of the second hypothesis  .To  investigate  the  research  hypothesis  were  selected  sample  of  fourth-grade  students of the  department  of physics at the univers

ان الهدف من البحث الحالي هو تقويم كتاب الفيزياء للصف الرابع العلمي وفق معايير تصميم وانتاج الانفوجرافيك ومن اجل تحقيق هذا الهدف تم اختيار المنهج الوصفي(تحليل المحتوى) وحدد مجتمع البحث بكتاب الفيزياء للمرحلة الاعدادية الرابع العلمي, المقررة للعام الدراسي 2020-2019 ـ اما عينة البحث فكانت جميع الرسوم والاشكال والمخططات المتضمنة في هذا الكتاب. تم اعداد اداة التحليل المتمثلة بقائمة معايير تصميم وانتاج الانفوجرافيك

يعد التقويم مبدأ مهماً في العملية التعليمية لأنه يساعد في التعرف على الاختلاف بين ما ينبغي تحقيقة وما تحقق فعلاً وما يترتب على ذلك من توصيات لدعم ما تحقق فعلاً (الأهداف التربوية) وتصحيح مسار العملية التعليمية من خلال المقترحات لتلافي السلبيات التي عثرت تحقيق الأهداف الأخرى وبما أن المحتوى هو أحد عناصر المنهج المهمة وهو وسيلة المعلم في أيصال المعلومات وبقائها في ذهن المتعلم أطول فترة ممكنه من خلال تبسيط المفا

ان للمنهج المدرسي أهمية كبيرة جداً في العملية التربوية لأنه أداتها في تحقيق الأهداف التربوية المنشودة والتي تعمل على تقدم المجتمع وتطوره في مختلف الجوانب. بمعنى ان المنهج غير ثابت بل متغير ليواكب التطور والتغير الحاصل في العالم والمجتمع وهذا يعني ان المنهج المدرسي بكل عناصره والتي من ضمنها المحتوى في تطور دائم فما يصلح لفترة زمنية معينة لا يصلح لفترة زمنية قادمة مما يستلزم القيام بعملية تقويمية بشكل مستمر و

Iraq has the second largest proven oil reserves in the world. According to oil experts, it is expected that the Iraq's reserves to rise to 200+ billion barrels of high-grade crude.

Oil is a strategic commodity for producing and exporting countries in general, and Iraq in particular, as demonstrated by the international experience that oil is an important means to achieve economic growth, an important tool in the overall economic, social and political development. It is also an important source of hard currency for any national economy and a means to connect the local economy and the global economy. In this paper we focus our attention on selecting the best regression model that explain the effect of human capita

The study aims to identify the mechanical and electrical activities of the heart according to the energy systems of advanced players and to detect the differences between the energy systems in terms of the mechanical and electrical activities of the heart for advanced players. It was clear from the results of the significance of the differences between the three groups according to the energy systems of the advanced players in all research variables that (the non-oxygenic system "Lactic"), which represents the advanced players in the arches (800 m, 1500 m) was the first in most tests of mechanical and electrical activities of the heart, which is (Margaria-Kalamen, Wingate, systolic muscle strength of the heart FC, Stroke Volume SV

Success in selecting the best among the sources of supply is one of the most important factors in the efficiency of the procurement activity in the company, because the proper selection of the source of the supply significantly affect the achievement of what is desired by the factors of quality, quantity, price and service, and the ability of the competent supplier to meet everything associated with this Factors of commitments, hereby supporting the procurement function's efforts to fully discharge its responsibilities, and in view of adopting of Al-Furat company quality management system by applying the standards of ISO (9001: 2015) and purpose of getting the on-demand benefits from the application of international standards reg

Abstract

The research aims to measure the level of critical thinking skills among students of A’Sharqiah University in the Sultanate of Oman, as well as identify the level of their availability based on the variables: gender, academic level, school year, cumulative average, and general diploma / high school ratio. The researchers used the descriptive approach. To achieve the objectives of the study, they used The California Test for Critical Thinking Skills Picture (A) after evaluation (Farraj, 2006). It was applied to a sample of (487) students from A’sharqiah University. The results of the study found that the critical thinking skills of A’sharqiah University students are below the educationally acceptabl